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REVENUE RECOGNITION (Tables)
 9 Months Ended
Sep. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Abstract]  
Quarterly Financial Information [Table Text Block]
 
Third Quarter 2018
 
First Nine Months 2018
(Dollars in millions, except per share amounts)
Current Standard
 
Change
 
Previous Standard
 
Current Standard
 
Change
 
Previous Standard
Sales
$
2,547

 
$
(19
)
 
$
2,528

 
$
7,775

 
$
(54
)
 
$
7,721

Cost of sales
1,819

 
(15
)
 
1,804

 
5,762

 
(29
)
 
5,733

Gross profit
728

 
(4
)
 
724

 
2,013

 
(25
)
 
1,988

Earnings before interest and taxes
517

 
(4
)
 
513

 
1,417

 
(25
)
 
1,392

Net earnings attributable to Eastman
412

 
(3
)
 
409

 
1,046

 
(21
)
 
1,025

 
 
 
 
 
 
 
 
 
 
 
 
Basic earnings per share attributable to Eastman
$
2.93

 
$
(0.02
)
 
$
2.91

 
$
7.38

 
$
(0.15
)
 
$
7.23

Diluted earnings per share attributable to Eastman
$
2.89

 
$
(0.02
)
 
$
2.87

 
$
7.28

 
$
(0.14
)
 
$
7.14



 
Third Quarter 2018
 
First Nine Months 2018
(Dollars in millions)
Current Standard
 
Change
 
Previous Standard
 
Current Standard
 
Change
 
Previous Standard
Additives & Functional Products
 
 
 
 


 
 
 
 
 
 
Sales
$
915

 
$
(1
)
 
$
914

 
$
2,796

 
$
(7
)
 
$
2,789

Earnings before interest and taxes
186

 
2

 
188

 
554

 
(7
)
 
547

Advanced Materials
 
 
 
 
 
 
 
 
 
 
 
Sales
709

 
(11
)
 
698

 
2,131

 
(30
)
 
2,101

Earnings before interest and taxes
153

 
(4
)
 
149

 
438

 
(14
)
 
424

Chemical Intermediates
 
 
 
 
 
 
 
 
 
 
 
Sales
703

 
(13
)
 
690

 
2,142

 
7

 
2,149

Earnings before interest and taxes
109

 
(1
)
 
108

 
264

 
7

 
271

Fibers
 
 
 
 
 
 
 
 
 
 
 
Sales
220

 
6

 
226

 
706

 
(24
)
 
682

Earnings before interest and taxes
84

 
(1
)
 
83

 
210

 
(11
)
 
199

Other
 
 
 
 
 
 
 
 
 
 
 
Sales
—

 
—

 
—

 
—

 
—

 
—

Earnings before interest and taxes
(15
)
 
—

 
(15
)
 
(49
)
 
—

 
(49
)


 
As of September 30, 2018
(Dollars in millions)
Current Standard
 
Change
 
Previous Standard
Trade receivables, net of allowance for doubtful accounts
$
1,404

 
$
(191
)
 
$
1,213

Miscellaneous receivables
368

 
(50
)
 
318

Inventories
1,625

 
154

 
1,779

Total current assets
3,647

 
(87
)
 
3,560